Alameda Municipal Code § 3-50 Transfer of Payments

If a person by mistake pays a tax on other than the property intended, and by substantial evidence convinces the Tax Collector that the payment was intended for another property, the Tax Collector may cancel the credit on the unintended property and transfer it to the property intended as prescribed in this section, at any time before the succeeding sale of property to the City.

(Ord. No. 535 N.S. § 3-931)

The person seeking the transfer shall sign and file with the Tax Collector an affidavit giving full details of the transaction. If the transfer is made, the affidavit is a public record and reference to it shall be entered on the roll opposite the unintended property.

(Ord. No. 535 N.S. § 3-932)

a. The Tax Collector shall send a notice to the owner of the unintended property respecting the proposed transfer.

b. The notice shall state that the owner of the unintended property may demand a hearing by the City Council within ten (10) days after the notice is sent. If made, a copy of the demand shall be sent to the Tax Collector. The City Council shall set a time for the hearing and its decision on the proposed transfer is final.

(Ord. No. 535 N.S. §§ 3-933, 3-934)

If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer. If the amount paid is more than the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overpayment of tax is refunded.

(Ord. No. 535 N.S. § 3-935)

If the delinquent list is ready for publication or has been published, the applicant shall pay the cost of advertising the unintended property. The unintended property shall then be advertised as if it were omitted from the delinquent list by clerical error, unless the taxes on the unintended property are immediately or previously paid.

(Ord. No. 535 N.S. § 3-936)